| 网络时代财务报告编报模式的变革 |
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| 引用本文： | 沈颖玲.网络时代财务报告编报模式的变革[J].财经论丛,2007(5):65-70. |
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| 作者姓名： | 沈颖玲 |
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| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310018 |
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| 基金项目： | 作者感谢财政部“全国会计学术带头人后备人才”培训项目的支持. |
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| 摘 要： | 财务报告编报模式的有效性将直接影响财务报告决策有用性目标的实现。网络时代,随着信息技术的高速发展,特别是可扩展企业报告语言(eXtensible BusinessReporting Language,XBRL)的开发与应用,传统财务报告的编报模式日益显现出其局限性,企业必须重新审视财务报告的编报流程,利用信息技术对财务报告的编制与传播流程进行再造。本文首先分析传统财务报告编报模式的局限性,然后探讨财务报告编制模式与传播模式的创新。
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| 关 键 词： | 财务报告 编报模式 可扩展企业报告语言 创新 |
| 文章编号： | 1004-4892（2007）05-0065-06 |
| 修稿时间： | 2007-04-24 |
Innovation of the Financial Report Preparation and Presentation Pattern in Internet Era |
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| SHEN Ying-ling.Innovation of the Financial Report Preparation and Presentation Pattern in Internet Era[J].Collected Essays On Finance and Economics,2007(5):65-70. |
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| Authors: | SHEN Ying-ling |
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| Institution: | School of Accounting, Zhejiang University of Finance and Economics, Hangzhou 310018, China |
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| Abstract: | The efficiency of financial report preparation and presentation pattern directly affects the realization of financial report decision-usefulness objective.In internet era,with the quick development of information technology,especially with the development and application of XBRL,the traditional financial report preparation and presentation pattern expose its limitation,companies have to check the financial report preparation and presentation process,re-engineer its process with information technology.The paper first analyzes the limitation of traditional financial report preparation and presentation patten,further discusses the innovation of financial report preparation and presentation pattern separately. |
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| Keywords: | financial report preparation and presentation pattern XBRL innovation |
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